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No. 4408 Calculation and Tax Rates of Gift Tax (Calendar-Year Taxation)

National Tax Agency (Tax Answer).

Claims Supported by This Source

  1. The gift tax (calendar-year taxation) is calculated by totaling the value of property received as gifts during the one-year period from January 1 to December 31 of that year and then subtracting the basic exemption of 1.1 million yen.

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